The EU’s Export Control System (ECS) electronically controls indirect exports and was incorporated into CHIEF in the UK. There’s usually no need to submit a separate safety and security declaration, as a CHIEF export declaration contains the additional ECS fields. The declaration also covers goods under a transit procedure within the EU prior to export to a third (non-EU) country.

How to access NES

The NES must be used by exporters to declare to customs their intention to export goods to third (non-EU) countries.

Gaining access to NES

NES operates via CHIEF, the nationwide computer system that electronically controls and records the UK’s international cargo movements. All export declarations must be submitted electronically to CHIEF.

There are a number of routes into CHIEF. There are direct communication links to CHIEF through the Government Gateway.

There are 3 direct links known as WEX channels:

web

email

XML

Use the HM Revenue and Customs (HMRC) WEX application form, PA7 to apply for a CHIEF badge for all 3 direct routes into CHIEF.

An indirect link to CHIEF is through a Community Systems Provider (CSP). This is by using your own software or that provided by an independent software company.

Export simplified procedures available under NES before Union Customs Code (UCC) legislation on 1 May 2016:

Simplified Declaration Procedure (SDP)

Local Clearance Procedure (LCP)

LCP isn’t available as an export simplification after 1 May 2016. The simplification ‘Entry in Declarants Record’ is used from 1 May 2016, along with a national facilitation ‘Customs Supervised Exports (CSE)’. CIP 39 (2015) and UK tariff volume 3 - Exports have more information about implementation of the UCC.

For authorisation to use one of these you should complete and return the NES application form C&E 48.

If you trade within an international supply chain, are actively involved in customs operations and have your EORI number, you can consider applying for Authorised Economic Operator status. This signifies the quality of your operations and allows customs simplifications.

If you’re using an agent you should provide them with all the necessary information to complete an accurate export declaration. Your agent should supply you with a customs reference number for your goods. This number is used by customs for audit purposes and may be either:

the Declaration Unique Consignment Reference (DUCR) or Master Unique Consignment Reference (MUCR) where a consignment consists of more than one DUCR amalgamated into a MUCR

Declaring exports under NES

All declarations should be made electronically to CHIEF. In exceptional cases - for example for merchandise carried in baggage - customs may manually input your declaration. Declarations can be made by:

standard full pre-entry procedure - you or your agent complete a full pre-shipment export declaration

Proof of export

When your goods arrive at a port they must be electronically ‘arrived’ on CHIEF. This is done by the submission of an ‘arrival message’ to CHIEF.

Only those with a CHIEF ‘loader’ role may submit arrival messages to CHIEF. When the goods are cleared by customs - given permission to progress - CHIEF sends an electronic message back. This electronic message provides confirmation that the export of your goods has legal authority.

Restricted goods

The ECS

The ECS is an electronic messaging system operating throughout the EU to harmonise procedures and tighten security on goods being transported through the EU to third (non-EU) countries. This is also known as indirect exports. ECS works alongside CHIEF as part of the NES.

If you’re sending goods through another EU country before their export to a third (non-EU) country, you must complete an export declaration on CHIEF. This needs to include ECS safety and security data.

An Export Accompanying Document (EAD) will need to be printed to accompany the goods to the Office of Exit in the other member state. On very rare occasions where the goods are not covered by an export declaration with safety and security data, a separate Exit Summary Declaration will need to be submitted at the Office of Exit. In the UK these can be submitted to CHIEF.

Under EU legislation in force before 1 May 2016, indirect exports must be accompanied by an EAD to the customs Office of Exit. The EAD contains the MRN and bar code of the consignment of goods and must be presented at the customs Office of Exit with the goods before leaving the EU.

Under new UCC legislation in force on the 1 May 2016, when an indirect export is presented at the customs Office of Exit the person presenting the consignment must provide the MRN of the export declaration. There is no obligation to provide a paper EAD.

There’ll be a transition period up to the year 2020 for businesses and the UK to fully implement the requirements of the UCC legislation and its related IT systems. During this transition period you should continue to take a paper copy of the EAD to the customs office of Exit to allow your goods to be exited from the EU.

Goods must be ‘arrived’ on CHIEF, meaning the goods must be presented to customs. You must await permission to progress from CHIEF before an indirect export shipment can be loaded onto the means of transport and leave the UK. If this step isn’t followed correctly, your shipment may be rejected by another member state and your goods may have to return to the UK.

You must get customs clearance (permission to progress) for all exports, both direct and indirect.

The ECS Helpdesk handles queries relating only to ECS - for example undischarged declarations, queries against an MRN and processing of EADs in the UK as Office of Exit. You can email the ECS Helpdesk at ECS.Helpdesk@hmrc.gsi.gov.uk.

Freight loaders and the NES

Details of your goods must be correctly entered into CHIEF and be present at ports or other customs-controlled locations before they can be cleared for export. This will happen at inventory-linked ports or will be carried out by customs-approved loaders registered with CHIEF. There’s electronic confirmation for both the arrival and departure of consignments.

To receive a successful arrival message freight loaders must input both of the following:

either a CHIEF entry number or Unique Consignment Reference (UCR)

location of goods

Receipt of this message means that goods have been legally presented to customs for export. If a reference is rejected by CHIEF it’s better to create a new entry. Customs should be told of any duplication as soon as possible and the original entry must be deleted from CHIEF.

To receive a successful departure message freight loaders must input the following:

UCR

location of goods

means of transport

name of vessel or aircraft

date of export

flag code for the vessel or aircraft

The MRN generated by CHIEF or CHIEF Entry Number, date and time may can be used to ‘Arrive’ and ‘Depart’ goods as an alternative to the UCR.

Loaders should take care when keying in lengthy reference numbers. Any error can delay the progress of the exports. Without all 6 pieces of departure information listed above the goods may not qualify for VAT zero rating.

Locations not linked to CHIEF

Some ports and customs-controlled locations aren’t linked directly to CHIEF. If your goods are leaving the UK from one of these locations the freight loader should first present details of the goods to HMRC at the National Clearance Hub.

HMRC will then input the same details needed when exporting from inventory-linked locations or using CHIEF-registered freight loaders. Form C88 (CAP) CIE must be used for Common Agricultural Policy (CAP) export declarations as additional information is required.

If the declarations are in order the goods will be cleared by customs for shipment and the form C130EX can be stamped and returned to the loader. When the goods have been loaded for shipment C130EX can be stamped by the ship’s master and returned to customs so that the required departure message can be given.

NES and Special Procedures (SP)

An important function of the NES is to track consignments which are exported under SP. SP are designed to help businesses based in the EU compete in the global market. Importers can suspend paying duty and VAT on goods covered by SP arrangements. Duty charges will only apply to the difference in value between the goods previously exported under the Outward Processing and the goods being re-imported in their processed form, not on the full value of the goods.

Direct export of SP goods using the special procedures arrangements

Exports of special procedure goods can be declared to NES using Full Declaration Procedure, or simplified export procedures. These procedures may have further conditions that need to be followed.

Using NES to make CAP refund claims

Under CAP, EU-based traders in agricultural products can claim CAP refunds on exports to third (non-EU) countries. In the UK, this system of payments is jointly administered by the Rural Payments Agency (RPA), but is controlled by customs. To qualify for export refunds, goods must leave the EU within 60 days of the date of acceptance into customs control. Some goods require a valid CAP export licence.

You can find a full list of Rural Payment Schemes and information about which goods require a licence.

You or your agent must make a full declaration to CHIEF each time you claim a CAP refund, even if you’re also registered for SDP. In the UK, the RPA issues all CAP export licences. The reference numbers should be quoted on your declaration along with any export refund data.

Once it has this information, CHIEF adjusts your licence balance and transfers your claim for a refund payment to the RPA. Make sure you receive a Goods Departed Message from CHIEF - until you do, you won’t receive any refund payment.

Use form T5 for export refunds on CAP goods leaving via another EU country. The T5 is used to control goods subject to taxes, restrictions or refunds on export from the EU. You may also need to state on the T5 the rate of refund. Under the UCC, the T5 document becomes an electronic message.

NES technical information

There are 5 ways of accessing CHIEF to make your export declaration.

Web connection to CHIEF

Using this method you can be connected to CHIEF via the Government Gateway website.

You can apply for a web channel test ‘role’ by completing an application form. Get this by contacting the CHIEF Operations Team at chief.operations@hmrc.gsi.gov.uk. Once you’ve made your declaration you’ll be told if it’s been accepted or not.

This option also lets you request email updates about the system or other matters of interest. It’s ideal for low-volume traders who are happy to input details of each individual consignment.

Email CHIEF declarations

You can make your declaration by sending an email with the relevant information. If you choose this method you’ll need:

XML connection to CHIEF

This option best suits to your needs if you’re claiming export refunds under CAP, or need to be sure that you have a secure route into CHIEF (for example one that’s firewalled).

You’ll need:

a CHIEF role

a CHIEF-compatible software package (EDIFACT), including an XML wrapper

an HTTPS internet connection (this is a more secure connection than HTTP)

an email address

Community Systems Providers (CPs)

CSPs run the major inventory-controlled ports around the UK. Freight agents buy annual badges to their systems and charge exporters a fee for entering goods for export on their behalf.
Customs don’t charge for use of CSP systems and any charges are set by the freight forwarders direct.

Custom Input Entries

In exceptional circumstances HMRC staff will be able to input Customs Input Entry (CIE) declarations into CHIEF.

The CIE facility at the National Clearance Hub operates 24 hours a day, 365 days of the year. After you’ve faxed your entry HMRC will enter goods on your behalf, though this method may take longer to obtain clearance for your goods. You need to allow 3 to 4 hours for this to be completed.

You must be familiar with and have access to an up-to-date version of the customs UK Tariff. Volume 3 - ‘Exports’ has guidance on making export entries.

NES fallback measures

You may experience technical problems when using the NES.

If connectivity on one or more routes isn’t available for at least half a working day, fallback entry procedures will be brought in for users of those routes. These procedures will be announced in a number of ways via:

CHIEF noticeboard

HMRC Helpdesk

NES Helpdesk

Once HMRC has made the fallback decision you’ll need to give 3 important documents to customs. These can all be downloaded or faxed through from the NES Helpdesk on request. You should hold master copies of these 3 forms in case of a systems failure:

You must complete each declaration and write ‘Fallback’ in red ink on each C88/ESS. If you’re authorised for the simplified export procedures you’ll be allowed to submit partially completed SADs as Pre-Shipment Advice.
Your form C1402 (F) should contain an undertaking that you’ll make your declaration electronically once CHIEF is working again.

Complete a C130EX, as permission to progress can only be given once this is received. Permission to progress manually issued by HMRC won’t guarantee that export loaders will be able to process and ship the consignments, for example, if their own inventory linked systems are still working. This is a commercial matter outside of HMRC’s control.

The exporter or declarant is responsible for all of the following during fallback periods:

lodging documents with customs

presenting evidence of permission to progress to loaders

submitting the export declaration electronically without delay once services resume

Priority goods

Consignments which by their nature need urgent despatch, such as perishable foods, will receive priority attention.

CAP fallback

The only form of CAP fallback is by CIE. This must be submitted on form C88 (CAP)CIE with ‘Fallback’ written in red at the top. You also need to submit a C130EX and C1402 (F).

The forms must be presented at the National Clearance Hub. Copies of the forms are held by the NES Helpdesk and can be faxed over on request.

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